The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism
Sati P. Bandyopadhyay, Changling Chen, Mindy Wolfe
| Year of publication: |
September 2017
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|---|---|
| Authors: | Bandyopadhyay, Sati P. ; Chen, Changling ; Wolfe, Mindy |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 38.2017, p. 1-14
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| Subject: | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Prognoseverfahren | Forecasting model |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2017.05.002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011811253